CONTENT № 2/2017 OF THE JOURNAL “TAX POLICY AND PRACTICE”
THE PERSON
Insurance premiums in 2017: major changes
The head of Department of the taxation of incomes of physical persons and the administration of insurance, Federal tax service of Russia M. V. Sergeev continues to explain questions arising in connection with the transfer to the tax authorities of functions of administration of insurance contributions.
FIRST-PERSON
Of changes in property taxation from January 1, 2017
What are the consequences of the owners of garden and country houses due to the fact that for the purposes of taxation now equated to homes? What liability is provided for individuals for failure to submit to the tax authority the case of real estate and vehicles? To these and other questions were answered by the head of Department of property taxation FTS Russia A. V. Lashenov.
EVENTS. FACTS. COMMENTS
The excise tax on ethyl alcohol, alcoholic and alcohol-containing products: some issues for the calculation and Declaration
Speaker at webinar organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom” was made by the Deputy chief of Department of the taxation of legal entities FTS of Russia, A. A., Vodovozov.
Fill in the register information for the purposes of article 165 of the tax code
In paragraph 15 of article 165 of the tax code establishes the right of associations when confirming a zero VAT rate to represent the registers of transport, shipping and (or) other documents in electronic form instead of copies of the specified documents. As the taxpayers right to exercise this right? Clarification on specific situations was given by the head of Department in-house control of the FTS of Russia Alexander V. Egorychev. A meeting of taxpayers was held in the framework of the seminar organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”.
Separate taxation of income and filling tax Declaration
Many taxpayers became acquainted with a new form of the tax Declaration for tax on profit of organizations, order of its filling and a format for submission in electronic form (app. by order FTS of Russia from 19.10.2016 № MMV-7-3/572@). Then they had questions, which were answered by the Deputy chief of Department of the taxation of legal entities FTS of Russia Andrey Konkov. Meeting with taxpayers, thanks to the efforts of the editorial Board of the journal “Tax policy and practice” and the company “Taxcom” was held during the webinar.
Reform CCP: practical tips
A seminar under this title was held in the Congress centre of CCI of Russia in mid-January. Organized by operator, fiscal data (CRF) “Taxco” and the editorial Board of the journal “Tax policy and practice” with the support of GBU “Small business of Moscow”. The event aroused great interest and was attended by more than 450 accountants, consultants, users, and manufacturers, KCP and cash software.
NEW LEGISLATION
Changes in the procedure of calculation and payment of income tax from 2017
Continuing the theme regarding changes in income tax, in this article the author
consider: the formation of reserves for doubtful accounts; accounting for income and expenses not taxable; requirements to the Treaty establishing the CTG; the order of formation of tax base and transferring losses for the future for KGN etc.
Keywords: income tax, allowance for doubtful debts consolidated
a group of taxpayers, losses, income, expenses
Author: K. V. Novoselov, state Advisor of the Russian Federation of the 2nd class, associate Professor of the Department of tax policy and customs tariff regulation of the Financial University under the Government of the Russian Federation, candidate of Economics, associate Professor, avtor4@nalogkodeks.ru
Personal income tax—2017: new opportunities for taxpayers and accountability for tax agents
Analyzes the changes in the order of payment of personal income tax in codes of types of income and deductions reflected in the Declaration. Provide clarification concerning the exemption of certain categories of taxpayers, tax exemptions and new measures of liability of tax agents.
Key words: personal income tax, social tax deduction, a loyalty program, a life insurance contract
Author: V. D. Volkov, head of Department of the taxation of incomes of physical persons of Department of the taxation of incomes of physical persons and administration of insurance contributions of the Federal, avtor2@nalogkodeks.ru
ASK — ANSWER
KKT with ackles: breaking up on good terms
As you know, from 1 February are not allowed registration and re-registration of CCPS that do not ensure the transfer to the tax authorities via the operator’s fiscal data in electronic form, each cash receipt or forms of the strict reporting no fiscal basis. The next portion of questions answered KKT Deputy head of organizational and methodological Department of the Management operational control of the FTS of Russia Aleksey Alekseyevich, Baturin.
LEGAL REFERENCE
Regarding the accounting for taxpayers applying the simplified system of taxation, amounts of VAT charged to customers in connection with the issuance of invoices with the selected sales tax amount
To the Federal tax service received a complaint against the decision of the tax body on bringing to responsibility for tax offenses. The details of the dispute in the article.
Key words: FNS, complaint, dispute, VAT
Author: L. M. Khakimov, Advisor to the state civil service of the Russian Federation 2nd class avtor3@naloglit.ru
TAXES: THE LESSONS OF HISTORY
The monetary issues of the Provisional government: the Duma and money-kerenki
A complex set of economic, political and social causes of the February revolution of 1917, naturally resulted in the emergence of new banknotes. Despite the short period of existence, the Duma money, and then kerenki left a bright trace in the history of Russian currency
Key words: history, taxes, Russia, money
Author: N. F. Polyakov, Deputy General Director of fku “Nalog-SERVIS” of the FTS of Russia, pnf-5200@mail.ru
TAXATION AND ACCOUNTING
Features of filling of new forms of Declaration for tax on profit of organizations from 2017
Examines the new form of Declaration on income tax, which taxpayers have to use when reporting for the year 2016. Explained in detail the procedure for its completion. Attention is drawn to the important changes and additions that distinguish it from earlier forms.
Keywords: income tax, Declaration, change the tax code
Author: K. V. Novoselov, state Advisor of the Russian Federation of the 2nd class, associate Professor of the Department of tax policy and tamozhennogo regulation of the Financial University under the Government of the Russian Federation, candidate of Economics, associate Professor, avtor4@nalogkodeks.ru
Some aspects of the calculation of VAT in case of bankruptcy of a legal entity
Key words: VAT, bankruptcy, debtor, creditor, substitution of assets, receivership
Explains the concept of “insolvency (bankruptcy)” of a legal entity, the procedure of proceedings on bankruptcy. Explores complex and controversial issues of taxation of operations on sale of the property in accordance with the provisions of the tax code. Given the position of the Finance Ministry of Russia and arbitration courts.
Authors:
A. A. Bilialetdinov, Advisor to the state civil service of Russia 1st class, avtor3@nalogkodeks.ru
MV Eisenholz, Advisor of the state civil service of the Russian Federation 2nd class avtor5@nalogkodeks.ru
Magomedov M. J., Advisor of the state civil service of the Russian Federation 2nd class avtor6@nalogkodeks.ru
Car accident: tax cost accounting
Analyzed tax consequences arising from organizations in the event of an accident with a vehicle themselves in different situations. Explanations are provided of the Ministry of Finance related to reflection in tax accounting of insurance compensation, as well as evacuation operations, implementation and liquidation of the vehicle.
Key words: accident, insurance compensation, damages, repair costs, compensation for moral damage, fines, the costs of towing, vehicle destruction, refusal of the right of ownership in favor of the insurance company
Author: I. V. Artel, accountant, consultant, OOO “Audit firm “OSBI””, gardenring@yandex.ru
Compensation for delayed wages
Analyzes the rules of labor law regarding the payment of wages. Examines tax consequences of compensation for its delay, taking into account the views of the Ministry of Finance and litigation.
Key words: wages, delay, non-payment, cash payment, NDFL, the profit tax
Author: S. V. Zverev, senior Manager, avtor4@npip.ru
The cadastral value tax base calculation of tax on property of physical persons
Discusses the taxation of property of physical persons with the use of the cadastral value. Summarizes the shortcomings of the current practice of the organization of cadastral valuation of property are analyzed and opportunities for improvement. Particular emphasis is placed on the need to consider the market value of the property of individuals.
Keywords: tax, property, individuals, cadastral value, market value, inventory value, properties
Authors:
N. X. Tokayev, head of the Department “Finance and credit”, North Ossetian state University (Vladikavkaz), Professor, doctor of Economics, finansikredit@yandex.ru
M. S. Basnukaev, head of the Department “Taxes and taxation” of the Chechen state University (Grozny), associate Professor, Ph. D., basnukaev@hotmail.com
TAXES AND LAW
The recovery of tax debt dependent taxpayer individuals: what has changed?
Clarifies the conditions of application of norms of the tax code of the Russian Federation, providing punishment in the courts tax debt identified by the results of tax audits and outstanding tax payer for over 3 months. Examples of judicial decisions.
Keywords: tax debt, penalty, dependent person
Authors:
E. A. Kalashnik, Advisor of the state civil service of the Russian Federation 2nd class avtor1@npip.ru